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This functions collects and displays the values for the Austrian advance turn over tax return. The output of the calculated data can either be printed out or exported as XML-file for upload to the "Steuer Online" web portal for electronic submission.

The data selection is controlled on one side by company or group of companies, on the other side by the specified start/end date for the selection. The data is extracted from the main legal ledger, which must be held in Euro.

SEEINFO The time range can only be either a calendar month, a calendar quarter or a calendar year. Generating the statement for a calendar year is only for internal reconciliation purposes, it is not an official declaration time range.

Prerequisites

SEEREFERTTO Refer to documentation Implementation

Screen management

The calculated values from the data extraction are shown on two tabs:

  • "Preview" tab: shows the resulting data by report line
  • "VAT Line items" tab: for the selected line in the "Result" tab, the underlying documents are shown in this tab along with their details.
  • "Supplement" tab: in case of a tax surplus, this supplement allows for a transfer or a carry back of the surplus. If filled out, it is transmitted together with the VAT declaration.

Header

Fields

The following fields are present on this tab :

Company

Enter a company group to extract values for the group.

Enter a company.

This field displays the legislation for the selected company.

Enter a site for the selected company to limit the extraction to that site. This field is not available if you enter a company group.

  • Tax number (field CRN)

This field displays the tax identifier for the company or company group.

Selection

  • Start (field DATDEB)

Enter a date rate to select records within those dates. The date range can only be a calendar month, a calendar quarter, or a calendar year. Generating the statement for a calendar year is only for internal reconciliation purposes, and it is not an official declaration time range.

  • End (field DATFIN)

 

This field displays the currency from main legal ledger.

Close

 

Tab Preview

Presentation

In this tab, the calculated values from the data extraction are shown grouped by report line. If a line is selected, the underlying documents are shown in the VAT Line items tab along with their details.

Close

 

Fields

The following fields are present on this tab :

Grid Declaration

This field indicates the VAT report line (VAT box), for which the values of the following columns have been extracted.

This number corresponds to the entry field in the official VAT declaration form and links the VAT declaration to the tax rate. The available report lines are defined in the Report line definition function.
  • Tax assessment base (field AMTVATBASE)

This field displays the assessment base for VAT report lines that are included.

  • VAT amount (field AMTVAT)

This field displays the VAT amount for VAT report lines that are included.

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Tab VAT Line items

Presentation

For the selected line in the "Result" tab, the underlying documents are shown in this tab along with their details.

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Fields

The following fields are present on this tab :

Grid VAT Line items

  • VAT report line (field REFNO)

This field is display-only and cannot be modified.

 
  • Entry (field IVNUM)

 

 

 
  • Reversal (field OFFACC)

 
  • Local currency amount (field AMTLOC)

 
  • Sign (field SNS)

 

This field is display-only and cannot be modified.

  • Line type (field FLGVAT)

 
  • Tax rule (field VATIPT)

This field is display-only and cannot be modified.

  • Rate (field VATRAT)

Use this field to specify the tax rate that can be applied to this tax.
  • Valid from (field STRDAT)

This field is display-only and cannot be modified.

 

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Action icon

Document
Customer

 

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Tab Supplement

Presentation

In case of a tax surplus, the supplement to the VAT declaration (forms AS30, AS31, AS32) allows for a transfer or a carry back of the surplus. The supplement is transmitted with the VAT declaration. On the tab the following input areas are available:

  • Appropriation of surplus: if the surplus should be used to pay certain levies or fees, the assignment to the different levies or fees is entered here. The type of levy is entered in the field "levy" (right-click selection available). When printing as form, a maximum of 5 entries can be printed (this limitation doesn't apply when transmitting the VAT declaration by file upload).
  • Transfer of surplus: if the surplus should be transferred to another tax account in order to pay other fiscal obligations, the transferred amount, the receiving tax account number and the receiving tax center are entered here.
  • Reimbursement: if the surplus should be payed back, the amount and the companies' bank detail are entered/selected here.

For further details about filing in the VAT supplement please refer to the official Austrian tax declaration instructions provided by the Austrian Tax Authorities.

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Fields

The following fields are present on this tab :

Grid Appropriation of surplus

  • Start date (field DATDEB)

This field  states the start date of the time span in regard of the levy which is to be settled with the surplus. For example, when due import tax for January shall be carried back with the VAT surplus for March, then "01.01.xx" must be entered as starting date.
  • End date (field DATFIN)

This field  states the end date of the time span in regard of the levy which is to be settled with the surplus. For example, when due import tax for January shall be carried back with the VAT surplus for March, then "31.01.xx" must be entered as ending date.

This field allows for selecting of the levy type to be settled.
  • Amount (field AMT)

Amount to be settled for this levy.

Transfer of surplus

  • Transfer (field FLGTRN)

This flag has to be checked, when the VAT surplus shall be transferred to a different tax account. A maximum of 2 different transfers can be done.

After checking this option, the tax account number, the tax center name and the transfered amount have to be entered in the corresponding fields.
  • Amount (field AMTTRN)

 
  • Tax number (field CRN)

 
  • Tax center (field TAXCEN)

 
  • Transfer (field FLGTRN2)

 
  • Amount (field AMTTRN2)

 
  • Tax number (field CRN2)

 
  • Tax center (field TAXCEN2)

 

Reimbursement

  • Reimbursement (field FLGREI)

This flag has to be checked, when the VAT surplus shall be payed back to the company. A maximum of 2 different bank accounts can be entered.

After checking this option, the bank account and the amount to be transferred to this account have to be entered in the corresponding fields.
  • Amount (field AMTREI)

 

 
  • field BANDES

 
  • BIC code (field BICCOD)

 
  • IBAN code (field IBACOD)

 
  • Reimbursement (field FLGREI2)

 
  • Amount (field AMTREI2)

 

 
  • field BANDES2

 
  • BIC code (field BICCOD2)

 
  • IBAN code (field IBACOD2)

 

Block number 3

  • Total (field AMTTOT)

Total amount entered for settlement.

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Specific Buttons

The following fields are included on the window opened through this button :

Identification

Enter a company.

  • Start date (field DATDEB)

Enter a date rate to select records within those dates. The date range can only be a calendar month, a calendar quarter, or a calendar year. Generating the statement for a calendar year is only for internal reconciliation purposes, and it is not an official declaration time range.

  • End date (field DATFIN)

Enter an end date for records to be include or the end date for the validity of an configuration entry.
  • Submitter (field SUBMITTER)

This field displays the type of entity for VAT declaration.

  • Submitter tax number (field CRN)

This field displays tax number for the VAT declaration submitter.

VAT declaration

  • Corrected VAT declaration (field FLGCOR)

Indicates that the declaration is a correction of the previous declaration (of the same time range).
  • Supplement included (field FLGU31)

Indicates, that in the case of a VAT surplus, a reimbursement is requested.
  • Applicaton for reimbursement (field FLGREI)

 
  • Transmission of invoices (field FLGINV)

Indicates that copies of invoices will be presented by separate mail.
  • Additional information VAT box 020 (field BOX020)

Additional details (paragraph subnumber) must be entered here, when tax values concerning the VAT number 20 are declared.

Transmission

  • Customer notes (field NOTECUST)

This field provides the possibility to enter a note which will be transmitted in the export file.

  • Destination type (field TYPEXP)

 
  • Package no. (field NOPKG)

Additional value required for the XML file, usually “1”.

  • Directory VAT XML file: (field VOLFIL)

 
  • Record no. (field NOREC)

Additional value required for the XML file, usually “1”.

Close

This button is used to export the result of the data extraction either as XML-file or as a printed report.

For details about the options and settings available please refer to the field help, which can be accessed directly by clicking on the "Output"-button icon in this help file.

Two different outputs are available:

  • Button Print: the result will be printed as a report. A report selection allows either for printing the result as the VAT form or as validation reports.
  • Button File: the result will be exported as a XML-file suitable for manual upload to the "Steuer Online" web portal for electronic submission.

The following fields are included on the window opened through this button :

Selection

Enter a company.

  • Year (field SELYEAR)

Calendar year, for which the calculation is run.

  • Fee rate % (field RATLEVY)

Fee rate (in %) used for the calculation of the Chamber of Commerce contribution. 

A default rate can be set by means of the parameter AUTCOCRAT - Fee rate %.

This field displays the currency from main legal ledger.

  • Threshold 1 (field THRHLD1)

 
  • Rebate 1 % (field REB1)

 
  • Threshold 2 (field THRHLD2)

 
  • Rebate 2 % (field REB2)

 

Grid Result

  • Quarter (field QUARTER)

 
  • Turnover (field AMTTRN)

 
  • Input tax (field AMTTAX)

 
  • Contribution standard fee (field AMTFEE)

 
  • Contribution threshold 1 (field AMTFEE1)

 
  • Contribution threshold 2 (field AMTFEE2)

 
  • Contribution total (field AMTTOT)

 
  • Copy to form (field FLGCOPY)

If checked, the selected value will be carried over to the "Supplement" tab in the VAT screen when using the OK button to leave the screen.

If the button Close is used to leave the screen, no values are carried over.

Grid Details

 
  • Input tax Q1 (field AMTTAX1)

 
  • Input tax Q2 (field AMTTAX2)

 
  • Input tax Q3 (field AMTTAX3)

 
  • Input tax Q4 (field AMTTAX4)

 
  • Input tax total (field AMTTOTROW)

 

Close

This button is used to open the Chamber of Commerce contribution screen used for the calculation of the Chamber of Commerce contribution/fee. Austrian companies usually have to pay mandatory fees for their membership to the Chamber of Commerce.

SEEINFO The contribution screen is designed as a calculation aid only. There are no specific checks like minimum thresholds etc.

The calculation is done for each quarter of the calender year (which is derived from the date range entered in the header section of the VAT declaration) and is based on the amount of input VAT multiplied with the entered fee rate (in %). The resulting quarterly values can be carried over to the "Supplement" tab (in the main screen of the VAT declaration) by checking the appropriate control box for each value before closing the screen.

Available buttons in the screen:

  • Calculation: starts or repeats the calculation of the fee.
  • OK: closes the screen and carries over the selected results to the "Supplement" tab.
  • Close: Closes the screen without carrying over any results to the "Supplement" tab.

Memo

AFC/CPTVAL/70/20

Recall

AFC/CPTVAL/70/30

Del memo

AFC/CPTVAL/70/40

Error messages

The only error messages are the generic ones.

Tables used

SEEREFERTTO Refer to documentation Implementation